Non Resident Alien Tax Treaty Information (Student Employees)


  1. Have a permanent Social Security Number.
  2. Submit, each calendar year, the following forms:
    • W-4 form
    • 8233 form
    • Representation letter
    • Citizenship Status Form
    • I-20
    • I-94
    • U.S. Visa, if Canadian copy of Passport
  3. Use the appropriate representation letter for the “primary purpose” of coming to the United States (check the I-20, DS-2019, H-1 Approval Notice). For example, a F-1(student) on Optional Practical Training (OPT), whose title is “professor”, completes the “Student” representation letter, not the “Teacher/Researcher” letter, because the primary purpose for being in the U.S. is to be a student.
  4. Attach copies of appropriate immigration documents as required


  • BACK TO BACK CLAUSE: prevents an individual from claiming the exemption: during a period that immediately follows one in which he/she has claimed a “student/trainee” exemption, or for the same purpose on multiple occasions. The individual must re-establish residency in their home country (1 year time), then re-enter the U.S. to claim a Treaty benefit.
  • ONCE IN A LIFETIME CLAUSE: the “Teacher/Researcher” exemption may be used onlyonce by an individual. Re-establishing residency does not permit use of this exemption. The treaties that have this clause are: the Czech Republic, France, Indonesia, Portugal, and Slovak Republic.
  • RETROACTIVE CLAUSE: Time Limits. Some treaties require “retroactive” taxation of all earnings if an exempted person has been present in the U.S., exceeding the allowable time. The whole exemption would be lost and would be taxable. Treaties that include this restriction are : India, the Netherlands, the Philippines, and the U.K.). (updated 04-28-2008)
  • CHINA: does not have a back-to back clause, but does require that an individual who has used the student exemption must re-establish residency in China before he/she is allowed to use the teacher/researcher exemption.


CountryArticle NumberSpecial ClausesTreaty Document
China20(c)Excludes Hong Kong & China, 3 Year Exemption
Czech Republic21Back-to-Back & Once in a Lifetime Clauses
Egypt23Back-to-Back Clause & 5 year total if Student Article was used
France21Once in a Lifetime Clause & 5 year total if Student Article was used
Germany20Back-to-Back Clause/4 Year Limit
GreeceXII3 Year Exemption (from date of arrival) Teachers/Professionals only*
Iceland19Back-to-Back Clause (eligibility for student article qualifies as use)
India22Retroactive Clause*
Indonesia19(1)Once in a Lifetime Clause
Israel24Back-to-Back Clause & 5 year total if Student Article was used
Jamaica22Once in a Lifetime Clause*
Korea21(1)Back-to-Back Clause
Luxembourg21Retroactive Clause*
Netherlands22Retroactive & Back-to-Back Clauses
Norway16(1)Back-to-Back Clause
Philippines22(1)Retroactive & Back-to-Back Clauses
Poland18(1)Back-to-Back Clause
Portugal23Back-to-Back & Once in a Lifetime Clauses
Romania20(1)Back-to-Back Clause & 5 year total if Student Article was used
Slovak Republic21Back-to-Back & Once in a Lifetime Clauses
Slovenia205 year total if Student Article was used
Spain22(1)$5,000 reduced by Amount of Personal Exemption
Thailand22Retroactive Clause & 5 year total if Student Article was used
Trinidad & Tobago19(1)Back-to-Back Clause & 5 year total if Student Article was used
U.S.S.R- ArmeniaVINone*
U.S.S.R- AzerbaijanVINone*
U.S.S.R- BelarusVINone*
U.S.S.R- GeorgiaVINone*
U.S.S.R- KyrgyzstanVINone*
U.S.S.R- MoldovaVINone*
U.S.S.R- TajikistanVINone*
U.S.S.R- TurkmenistanVINone*
U.S.S.R- UzbekistanVINone*
United Kingdon20Retroactive Clause*
*Please contact UMCP Payroll Services at 301-405-5665 for this form.

Please note: All student articles are for 5 calendar years from date of arrival unless otherwise noted.

Last updated: August 28, 2013